A/HRC/32/43/Add.1 to use its maximum available resources, from both national and external sources, for the fulfilment of fundamental human rights in conformity with its human rights treaty obligations. The Independent Expert pointed out that human-rights-based budgeting and financing were essential and crucial in that regard. 42. The Director of the Budget underscored that all funds received from international donors were being used for the implementation of reforms that had a direct impact on the realization of human rights. Among other tasks, the Budget Directorate is in charge of implementing and monitoring the external financing of public projects. In this context, the Directorate participates in determining strategies and external financing standards and modalities for the funding of the projects included in the budgets of the State, local authorities and public bodies. It is also mandated to seek, negotiate and mobilize external funding for the implementation of these projects or programmes, monitor the use of these funds, coordinate the related activities of foreign donors in this field and participate in the negotiation of cooperation protocols in the cultural, technical and scientific fields. 43. Article 34 of organic law on finance 130-13 of June 2015 stipulates that the attribution and modalities of use of external funds should comply with the agreement reached with the donor, and unused funds should be credited to the general budget of the State. The law guarantees performance- and outcome-monitoring and institutionalizes the imperatives of accountability and transparency throughout the process. The various sectorial development programmes are funded through the general budget of the State and, to a much lesser extent, through international funds. 44. Morocco is committed to enhancing aid effectiveness, including through the implementation of the 2005 Paris Declaration on Aid Effectiveness and of partnerships for development. One of the objectives of the Declaration was to achieve the allocation of 85 per cent of aid to the public sector in budgetary provisions by 2010. According to the OECD 2008 Survey on Monitoring the Paris Declaration, 14 80 per cent of the total aid announced by donors was accounted for in the Moroccan budgetary provisions. Although this rate does not meet the 85 per cent threshold set in the Paris Declaration, the survey points out that discrepancies may be attributed to direct disbursements of aid to the beneficiaries without notification being provided to the Ministry of Finance. Morocco did not take part in the more recent 2011 survey. 45. The new organic law provides for complete transparency, stipulating that everyone should have access to information on the budget and affiliated projects. In this regard, the Budget Directorate has created, with the support of UNDP, a publicly accessible nationwide mapping of development projects funded by external donors. The map, which can be found on the website of the Ministry of Finance, provides information on projects, including their geographic location, the target sector, the main donor and the amount allocated, as well as the status of disbursements. The map has been developed to disseminate information on development initiatives undertaken at the national level. It also supports decision-making processes and facilitates aid coordination among donors. Nevertheless, the Independent Expert would like to encourage the various relevant governmental institutions to publicly disclose the form in which the assistance is provided, and to not only actively involve civil society in capacity-building or as implementation partners, but also to systematically involve civil society in the evaluation and monitoring of development projects, whether funded through the regular budget or development aid. 14 See 2008 Survey on Monitoring the Paris Declaration — Country Chapters. Available from www.oecd.org/dac/effectiveness/2008surveyonmonitoringtheparisdeclaration-countrychapters.htm (accessed on 2 March 2016). 13